9.3.1 General Employees
Employees of audited sections/divisions must cooperate with the audit activities to ensure efficient and productive implementation of the audit.
9.3.2 Person in Charge of Each Sections/Divisions
When important issues or irregular incidents arise in the workplace, the concerned responsible personnel of the School Corporation or the University must immediately report to the Auditors orally or in writing.
9.3.3 Audit Employees
With the approval of the CEO, the Auditors may receive assistance from employees who fall under the Chief Compliance Officer (hereinafter referred to as "CCO") or other employees and direct them to assist in necessary audit activities.
9.3.4 Duties of the Audit Employees
Employees engaged in Audit activities stipulated by 9.3.3 may not disclose any information they learn or come across during the audit activities to other employees who are outside of the audit team or any external contacts.
9.3.5 Duties of the Auditors
220.127.116.11 Preparing Audit Report
Every fiscal year, the Auditors must prepare an Audit Report and submit the report to the Board of Governors (BOG) and the Board of Councilors (BOC) within two months after the end of preceding fiscal year.
18.104.22.168.1 For a Special Audit, the report must be submitted to the CEO within a month after the implementation of the audit.
22.214.171.124.2 Auditors may add opinions in the report when deemed necessary.
126.96.36.199 Meeting Attendance and Expression of Opinions
Auditors may attend BOG, BOC and other important meetings and express opinions. When the Auditors are unable to attend these meetings, they may receive explanation of the meeting agendas from the CEO/President, the Vice-President/Provost or concerned employees and view relevant documents.
9.3.6 Duties of the CEO
The CEO must deliberate and assess the Audit Report and the Auditors’ opinions and then provide a remedial action plan. Measures and actions taken to correct the discrepancies and the resulting effects must be provided in writing to the Auditors.